Offscreen elements are not reachable with VoiceOver

We have encounter a problem while using VoiceOver on MacOS.

As soon as an element is offscreen (while still visible: true), VoiceOver won't focus it.
Side note: We are using the VO Key-Navigation Ctrl+Opt+Arrows as intended by Apple.

This is a manyfold problem.
Either the users have to constantly switch between scrolling and re-navigating to the content they want to read or they might even miss additional available content.
Additionally devs like us have no opportunity to move the view for the users, since no new item is focused and we don't know the users intent to move to a new element.

We identified the problem in

qcocoaaccessibility.mm :: bool shouldBeIgnored(QAccessibleInterface *interface)

where offscreen elements are ignored. This was introduced in ff5ae4a5785a12089910feda533e8230498ccfb7 and exists ever since.

Removing the check solves the issue for us. So far we did not encounter glaring issues in doing so.

Still we end up with some questions:

Do you know why this was introduced in the first place?
Do you know any negative side effects of removing the check?
Are you willing to make such a change public or to make it configurable?

Thank you and best regards,
Timon

To reproduce it you can construct a MWE like so. VoiceOver will just stop at the end and it wasn't even announced that the Flickable is scrollable. An impaired user would not know that he has to scroll for more content.
Continuing to read offscreen elements would alleviate this issue.

import QtQuick
import QtQuick.Controls
import QtQuick.Layouts

Window {
	width: 640
	height: 480
	visible: true
	title: qsTr("Hello World")
	Flickable {
		anchors.fill: parent
		contentWidth: layout.width; contentHeight: layout.height
		ColumnLayout {
			id: layout
			width: 640
			Repeater {
				model: 200
				Text {
					id: txt
					Accessible.focusable: true
					Accessible.ignored: false
					Accessible.name: text
					Layout.maximumWidth: Math.ceil(implicitWidth)
					text: (index + " ").repeat(10)
					wrapMode: Text.Wrap

					Rectangle {
						anchors.fill: parent
						color: "blue"
						opacity: 0.1
						visible: txt.focus
					}
				}
			}
		}
		Rectangle {
			anchors.fill: layout
			color: "red"
			opacity: 0.2
		}
	}
}